OOGUST: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
OOGUST
Largest movements
- Cash -€83,021
down €83,021 (-65.7%), from €126,273 to €43,253
mainly Investment in fixed assets (net) (-€128,132) and Debts after one year (-€120,855)
- Tangible fixed assets -€54,531
down €54,531 (-7.4%), from €732,505 to €677,974
of which Plant, machinery and equipment: -€101,160
- Receivables within one year +€33,455
up €33,455 (+960.3%), from €3,484 to €36,939
- Debts after one year -€120,855
down €120,855 (-21.4%), from €564,788 to €443,933
- Accrued charges and deferred income +€84,765
up €84,765 (+273.4%), from €31,000 to €115,765
- Other debts -€72,959
down €72,959 (-76.1%), from €95,904 to €22,946
- Trade debts +€10,541
up €10,541 (+3098.2%), from €340 to €10,881
- Gross operating margin +€28,390
up €28,390 (+14.0%), from €202,650 to €231,040
- Depreciation +€17,987
up €17,987 (+10.9%), from €164,677 to €182,664
- Other operating charges +€7,230
up €7,230 (+284.0%), from €2,546 to €9,776
- Staff costs +€5,648
up €5,648 (+116.7%), from €4,840 to €10,488
- Financial charges -€2,947
down €2,947 (-9.8%), from €30,135 to €27,188
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €870,512 | €766,415 | -€104,097 | -12.0% |
| Fixed assets | 21/28 | €740,755 | €686,224 | -€54,531 | -7.4% |
| Tangible fixed assets | 22/27 | €732,505 | €677,974 | -€54,531 | -7.4% |
| Plant, machinery and equipment | 23 | €304,035 | €202,876 | -€101,160 | -33.3% |
| Furniture and vehicles | 24 | €11,027 | €10,994 | -€33 | -0.3% |
| Other tangible fixed assets | 26 | €417,442 | €464,104 | +€46,662 | +11.2% |
| Financial fixed assets | 28 | €8,250 | €8,250 | = | 0.0% |
| Current assets | 29/58 | €129,757 | €80,191 | -€49,566 | -38.2% |
| Amounts receivable within one year | 40/41 | €3,484 | €36,939 | +€33,455 | +960.3% |
| Trade receivables | 40 | €3,484 | €36,939 | +€33,455 | +960.3% |
| Cash at bank and in hand | 54/58 | €126,273 | €43,253 | -€83,021 | -65.7% |
| Total equity and liabilities | 10/49 | €870,512 | €766,415 | -€104,097 | -12.0% |
| Equity | 10/15 | €51,110 | €52,035 | +€925 | +1.8% |
| Contributions | 10/11 | €50,500 | €50,500 | = | 0.0% |
| Reserves | 13 | €610 | €1,535 | +€925 | +151.6% |
| Distributable reserves | 133 | €610 | €1,535 | +€925 | +151.6% |
| Amounts payable | 17/49 | €819,402 | €714,380 | -€105,022 | -12.8% |
| Amounts payable after more than one year | 17 | €564,788 | €443,933 | -€120,855 | -21.4% |
| Financial debts | 170/4 | €564,788 | €443,933 | -€120,855 | -21.4% |
| Amounts payable within one year | 42/48 | €223,614 | €154,682 | -€68,933 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | €127,369 | €120,855 | -€6,515 | -5.1% |
| Trade debts | 44 | €340 | €10,881 | +€10,541 | +3098.2% |
| Suppliers | 440/4 | €340 | €10,881 | +€10,541 | +3098.2% |
| Other amounts payable | 47/48 | €95,904 | €22,946 | -€72,959 | -76.1% |
| Accrued charges and deferred income | 492/3 | €31,000 | €115,765 | +€84,765 | +273.4% |
| Remuneration, social security and pensions | 62 | €4,840 | €10,488 | +€5,648 | +116.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €164,677 | €182,664 | +€17,987 | +10.9% |
| Other operating charges | 640/8 | €2,546 | €9,776 | +€7,230 | +284.0% |
| Gross operating margin | 9900 | €202,650 | €231,040 | +€28,390 | +14.0% |
| Operating profit (loss) | 9901 | €30,587 | €28,113 | -€2,475 | -8.1% |
| Financial income | 75/76B | €134 | €0 | -€133 | -99.7% |
| Recurring financial income | 75 | €134 | €0 | -€133 | -99.7% |
| Financial charges | 65/66B | €30,135 | €27,188 | -€2,947 | -9.8% |
| Recurring financial charges | 65 | €30,135 | €27,188 | -€2,947 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €586 | €925 | +€339 | +57.8% |
| Profit (loss) for the period | 9904 | €586 | €925 | +€339 | +57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €586 | €925 | +€339 | +57.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.